Tax Governance and Anti-Corruption Measures In Ethiopia’s Revenue Authorities

This study examines the effectiveness of tax governance and anti-corruption measures in Ethiopia’s revenue authorities. Using a mixed-methods approach, the research draws on secondary policy and audit reports and primary data from interviews and questionnaires administered to tax officials and business stakeholders. The findings indicate that complex tax regulations, inconsistent enforcement, limited institutional capacity, and weak internal controls undermine effective tax administration, while corruption risks are heightened by discretionary practices and low levels of digitalization. The study recommends improving legal clarity, strengthening institutional capacity, expanding digital tax systems, and enhancing transparency and oversight to improve tax compliance and revenue performance in Ethiopia.